Universitas Pattimura :: Repository Paper

Judul:	Faktor-Faktor yang Mempengaruhi Pergantian Kantor Akuntan Publik - Upgrade, Downgrade dan Samegrade
Penulis:	Muhammad Fadila Laitupa & Nurina Savanah \|\| email: info@mx.unpatti.ac.id
Jurnal:	Cita Ekonomika Vol. 8 no. 2 - hal. 118-130 Tahun 2014 [ Ekonomi dan Bisnis ]
Keywords:	Public ownership, profitability, management turnover, turnover KAP
Abstract:	The aim of this study is to empirically explain the development of models of the influence of public ownership, the profitability of the company and change of management of the company in the management options make the turn Public Accounting Firm (KAP) with a choice of higher grade (upgrade), lower grade (downgrade) or replace with KAP at the same grade (samegrade). Samples were taken from the banking companies listed in Indonesia Stock Exchange (IDX) that provides complete data on the observations from 2010 to 2013. Analyses were performed using the statistical technique Multinomial Logistic Regression with the help of SPSS software package The results showed that the hypothesis research is conducted first and second hypotheses for public ownership variables and profitability, companies with higher public ownership and good profitability tends to make the turn KAP to upgrade level. While the third variable Substitution management tend not to give effect to the management to make the turn KAP
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Universitas Pattimura :: Paper Repository